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Learn about common pitfalls auditors might encounter when applying certain requirements of CAS 315, as it relates to obtaining an understanding of internal control.
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This Implementation Tool for Auditors discusses specific requirements of CAS 315 that were identified through practice inspection as areas where auditors struggle to meet the requirements of CAS 315. Providing the auditor with an understanding of these common pitfalls, the tool offers an approach for appropriately identifying and assessing the risks of material misstatement through understanding the entity and its environment, including the entity’s internal control.
November 7, 2019
Join CPA Canada’s Financial Literacy Program in Ottawa, our nation’s capital, as we look at the trends changing the economic landscape and how they will affect how Canadians manage their money.
This event has multiple dates and locations. See event details for more information.
Join this hackathon and challenge yourself to harness data and technology to disrupt traditional financial analysis. Gather with diverse and innovative professionals and students. Work in teams and win cash for creative ideas.
September 23, 2019
Canada’s dynamic, must-attend CPA event of the year is heading to Montréal with the theme of innovation for sustainability.